Mission, strategie e valutazione delle performance delle aziende nonprofit in un approccio di stakeholder management

Ericka Costa and Tommaso Ramus

No 1007, Euricse Working Papers from Euricse (European Research Institute on Cooperative and Social Enterprises)

Abstract: Le aziende non profit (anp) sono particolari organizzazioni che hanno come obiettivo istituzionale non la creazione di profitto in senso economico ma la massimizzazione del valore sociale prodotto a vantaggio della collettivit di riferimento. Tale valore di natura intangibile e la sua definizione e misurazione dipendono in maniera fondamentale dalla percezione dei diversi stakeholder da esso a vario titolo influenzati. Per questo, per le anp il dialogo ed il coinvolgimento dei propri stakeholder nella definizione della missione e poi nelle scelte manageriali che ne conseguono elemento fondamentale per il raggiungimento di performance soddisfacenti. Le scelte strategiche devono quindi essere orientate al conseguimento degli obiettivi di missione (mission oriented) nel rispetto del modello organizzativo e gestionale di tipo multi-stakeholder. Per queste ragioni nel working paper si sottolinea l importanza di processi di stakeholder engagement per la definizione e la misurazione degli indicatori di performance: il valore sociale prodotto tale, infatti, solo se percepito dagli stakeholder coinvolti.******** (Mission, Strategies and Performance Evaluation in Nonprofit Organisations From a Stakeholder Management Approach Nonprofit organisations (NPOs) have emerged as important not-for-profit private actors providing goods or services directly related to their explicit aim to create social value for the community in which they work. In order to maximize its social value creation, an NPO firstly has to define its mission according to stakeholders expectations, then it has to carry it out considering how it is defined by stakeholders, and finally it has to measure its performance and account for it related to how their stakeholders evaluate performance achievement. Since the mission achievement and effectiveness of NPOs are not easy to estimate and to assess, it follows that NPO effectiveness is always a matter of comparison, and that NPO effectiveness is a social construction, which depends on the evaluation given by the stakeholders who have an impact on and are impacted by the mission of the organisation. For these reasons, in the present working paper we assert that managers of NPOs have to use strategic stakeholder relationships, and not only adaptive or reactive approaches, in order to negotiate outcomes which reflect win-win situations for different stakeholders.) (This paper is only available in italian)

JEL-codes: L31 M21 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (1)

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